Hazardous Substances Taxes Disposal Fee Registration Information

Who is required to register?

Persons who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California will pay a disposal fee directly to the disposal facility, and the disposal facility then submits the fee and a return to the BOE. The fee varies and is determined by the waste category and the total tonnage of waste. Only the disposal facilities/operators are required to file returns with the BOE. (commenced 7-1-85, H&SC section 25174.1 et seq.)